CUC INTERNATIONAL INC. AND SUBSIDIARIES

EXHIBIT 15-LETTER RE:  UNAUDITED INTERIM FINANCIAL INFORMATION

June 13, 1997

Shareholders and Board of Directors
CUC International Inc.

We  are  aware  of the incorporation by reference in  the  following
Registration  Statements of our report dated June 13, 1997  relating
to the unaudited condensed consolidated interim financial statements
of CUC International Inc. that are included in its Form 10-Q for the
quarter ended April 30, 1997:

Form   S-3s,

33-30306, 33-47271, 33-58598, 33-63237, 33-95126, 333-11035, 
333-13537, 333-17323, 333-17411, 333-20391, 333-23063 and 333-26927

Form S-8s,

33-17247  CUC International Inc. 1985 Non-Qualified Stock Option Plan
33-17248  CUC International Inc. 1985 Incentive Stock Option Plan
33-17249  CUC International Inc. 1987 Performance Share Stock Option
           Plan
33-26875  CUC International Inc. 1987 Stock Option Plan
33-75682  CUC International Inc. 1987 Stock Option Plan as amended
33-93322  CUC International Inc. 1987 Stock Option Plan as amended
33-41823  CUC International Inc. 1990 Directors Stock Option Plan
33-48175  Entertainment Publications Inc. 1988 Non-Qualified Stock
           Option Plan
33-58896  CUC International Inc. 1992 Bonus and Salary Replacement
           Stock Option Plan
33-91656  CUC International Inc. 1992 Bonus and Salary Replacement
           Stock Option Plan as amended
333-03241 CUC International Inc. 1992 Bonus and Salary Replacement
           Stock Option Plan as amended
33-74068  CUC International Inc. 1992 Directors Stock Option Plan
33-74066  CUC International Inc. 1992 Employee Stock Option Plan
33-91658  CUC International Inc. 1992 Employee Stock Option Plan as
           amended
333-00475 CUC International Inc. 1992 Employee Stock Option Plan as
           amended
333-03237 CUC International Inc. 1992 Employee Stock Option Plan as
           amended
33-75684  CUC International Inc. 1994 Employee Stock Purchase Plan
33-80834  CUC International Inc. Savings Incentive Plan
33-93372  CUC International Inc. 1994 Directors Stock Option Plan
333-09633 Sierra On-Line, Inc. 1987 Stock Option Plan
333-09637 Sierra On-Line, Inc. 1995 Stock Option and Award Plan
333-09655 Papyrus Design Group Inc. 1992 Stock Option Plan
333-22003 Knowledge Adventure 1993 Stock Option Plan

Pursuant to Rule 436(c) of the Securities Act of 1933, our report is
not  a part of the registration statements prepared or certified  by
accountants within the meaning of Section 7 or 11 of the  Securities
Act of 1933.

                                        ERNST & YOUNG LLP


Stamford, Connecticut